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AUTHORIZATION NO. 00-020

Accounting and Fiscal Records

These are the various accounting and fiscal records of the University of Missouri that record its business functions on all campuses. In most instances, these records originate in the various departments and are processed through the various Campus Accounting Offices.

The department copies of these records, for the most part, are duplicate copies with the official copy of record at System or Campus Accounting Offices. (In a few instances, however, the department copies are the only record available and are considered the Copy of Record.)

This authorization does not apply to System or Campus Accounting offices records.

ITEM NO.

6. PETTY CASH PURCHASE VOUCHERS

These records are copies of forms used to document the expenditures of money drawn from the Petty Cash funds of individual departments. They contain a description of the item(s) bought, and signatures of the purchaser and person authorizing disbursement from the Petty Cash Account. The Accounting Office retains copies of these records as part of the Non-PO Voucher process.

Authorized Retention:

Retain for one (1) year, then destroy.

Reviewed 2019-08-05